{"id":5978,"date":"2026-05-06T11:42:24","date_gmt":"2026-05-06T04:42:24","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5978"},"modified":"2026-05-06T11:42:24","modified_gmt":"2026-05-06T04:42:24","slug":"cong-van-2758","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-2758\/","title":{"rendered":"C\u00f4ng v\u0103n 2758\/CT-CS: \u01afu \u0111\u00e3i thu\u1ebf TNDN khi gia h\u1ea1n d\u1ef1 \u00e1n"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-2758-ct-cs-2026-cua-cuc-thue-ve-chinh-sach-thue-thu-nhap-doanh-nghiep-433607-d6.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2758\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 29\/04\/2026 nh\u1eb1m th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc cho doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) trong tr\u01b0\u1eddng h\u1ee3p gia h\u1ea1n th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Trong b\u1ed1i c\u1ea3nh nhi\u1ec1u doanh nghi\u1ec7p FDI t\u1ea1i c\u00e1c khu c\u00f4ng nghi\u1ec7p nh\u01b0 \u0110\u1ea1i An \u0111ang b\u01b0\u1edbc v\u00e0o giai \u0111o\u1ea1n t\u00e1i c\u1ea5u tr\u00fac ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi h\u1ea1n v\u1eadn h\u00e0nh, n\u1ed9i dung n\u00e0y tr\u1edf th\u00e0nh kim ch\u1ec9 nam gi\u00fap k\u1ebf to\u00e1n tr\u00e1nh c\u00e1c sai s\u00f3t nghi\u00eam tr\u1ecdng khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2758\/CT-CS tr\u1ef1c ti\u1ebfp ph\u1ea3n h\u1ed3i ki\u1ebfn ngh\u1ecb c\u1ee7a C\u00f4ng ty TNHH \u0110i\u1ec7n t\u1eed Bonsen v\u1ec1 vi\u1ec7c li\u1ec7u th\u1eddi gian gia h\u1ea1n ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf nh\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi hay kh\u00f4ng. Th\u1ef1c t\u1ebf cho th\u1ea5y, vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng v\u00e0 gia h\u1ea1n th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn c\u00e1c kho\u1ea3n truy thu thu\u1ebf kh\u1ed5ng l\u1ed3 k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p trong c\u00e1c k\u1ef3 thanh tra. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd ph\u00e2n t\u00edch c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ed1t l\u00f5i v\u00e0 b\u00e0i h\u1ecdc kinh nghi\u1ec7m t\u1eeb t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 2758\/CT-CS<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 2758\/CT-CS l\u00e0<\/b><span style=\"font-weight: 400;\"> v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 v\u1ec1 vi\u1ec7c kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN cho th\u1eddi gian gia h\u1ea1n ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> Kh\u1eb3ng \u0111\u1ecbnh quy\u1ec1n l\u1ee3i \u01b0u \u0111\u00e3i ch\u1ec9 g\u1eafn li\u1ec1n v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicable objects:<\/b><span style=\"font-weight: 400;\"> C\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 nhu c\u1ea7u gia h\u1ea1n th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 \u0111\u1ec3 k\u00e9o d\u00e0i th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>N\u1ed9i dung chi ti\u1ebft v\u00e0 \u0111\u1ecbnh ngh\u0129a theo C\u00f4ng v\u0103n 2758\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_5981\" aria-describedby=\"caption-attachment-5981\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5981\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Noi-dung-chi-tiet-va-dinh-nghia-theo-Cong-van-2758_CT-CS.jpg\" alt=\"N\u1ed9i dung chi ti\u1ebft v\u00e0 \u0111\u1ecbnh ngh\u0129a theo C\u00f4ng v\u0103n 2758\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Noi-dung-chi-tiet-va-dinh-nghia-theo-Cong-van-2758_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Noi-dung-chi-tiet-va-dinh-nghia-theo-Cong-van-2758_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Noi-dung-chi-tiet-va-dinh-nghia-theo-Cong-van-2758_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Noi-dung-chi-tiet-va-dinh-nghia-theo-Cong-van-2758_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Noi-dung-chi-tiet-va-dinh-nghia-theo-Cong-van-2758_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5981\" class=\"wp-caption-text\">N\u1ed9i dung chi ti\u1ebft v\u00e0 \u0111\u1ecbnh ngh\u0129a theo C\u00f4ng v\u0103n 2758\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2758\/CT-CS x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng quan \u0111i\u1ec3m c\u1ee7a c\u01a1 quan thu\u1ebf d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Theo \u0111\u00f3, <\/span><a href=\"https:\/\/thue.man.net.vn\/uu-dai-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax incentives<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 ch\u00ednh s\u00e1ch nh\u1eb1m khuy\u1ebfn kh\u00edch d\u00f2ng v\u1ed1n \u0111\u1ed5 v\u00e0o c\u00e1c l\u0129nh v\u1ef1c ho\u1eb7c \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n, do \u0111\u00f3 \u01b0u \u0111\u00e3i g\u1eafn li\u1ec1n v\u1edbi quy m\u00f4 v\u00e0 t\u00ednh ch\u1ea5t \u0111\u1ea7u t\u01b0 ch\u1ee9 kh\u00f4ng g\u1eafn li\u1ec1n v\u1edbi th\u1eddi gian t\u1ed3n t\u1ea1i \u0111\u01a1n thu\u1ea7n c\u1ee7a ph\u00e1p nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n n\u00e0y nh\u1ea5n m\u1ea1nh r\u1eb1ng ph\u00e1p lu\u1eadt v\u1ec1 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">corporate income tax<\/span><\/a><span style=\"font-weight: 400;\"> hi\u1ec7n t\u1ea1i ch\u1ec9 quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u1ec1 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf ho\u1eb7c t\u1ef7 l\u1ec7 \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, vi\u1ec7c doanh nghi\u1ec7p ch\u1ec9 th\u1ef1c hi\u1ec7n gia h\u1ea1n th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n tr\u00ean gi\u1ea5y t\u1edd ph\u00e1p l\u00fd m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 \u0111\u1ea7u t\u01b0 ho\u1eb7c t\u1ea1o ra d\u1ef1 \u00e1n m\u1edbi th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u00eam c\u00e1c chu k\u1ef3 \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 2758\/CT-CS trong qu\u1ea3n tr\u1ecb thu\u1ebf doanh nghi\u1ec7p<\/b><\/h2>\n<figure id=\"attachment_5982\" aria-describedby=\"caption-attachment-5982\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5982\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-Cong-van-2758_CT-CS-trong-quan-tri-thue-doanh-nghiep.jpg\" alt=\"Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 2758\/CT-CS trong qu\u1ea3n tr\u1ecb thu\u1ebf doanh nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-Cong-van-2758_CT-CS-trong-quan-tri-thue-doanh-nghiep.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-Cong-van-2758_CT-CS-trong-quan-tri-thue-doanh-nghiep-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-Cong-van-2758_CT-CS-trong-quan-tri-thue-doanh-nghiep-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-Cong-van-2758_CT-CS-trong-quan-tri-thue-doanh-nghiep-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Vai-tro-cua-Cong-van-2758_CT-CS-trong-quan-tri-thue-doanh-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5982\" class=\"wp-caption-text\">Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 2758\/CT-CS trong qu\u1ea3n tr\u1ecb thu\u1ebf doanh nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang C\u00f4ng v\u0103n 2758\/CT-CS gi\u00fap doanh nghi\u1ec7p x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh ch\u00ednh x\u00e1c. N\u1ebfu m\u1ed9t doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 10% trong th\u1eddi gian gia h\u1ea1n nh\u01b0ng th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p 20%, s\u1ef1 sai l\u1ec7ch n\u00e0y s\u1ebd l\u00e0m s\u1ee5p \u0111\u1ed5 ho\u00e0n to\u00e0n b\u1ea3ng d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch v\u00e0 d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong ki\u1ec3m to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf, v\u0103n b\u1ea3n n\u00e0y \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 lo\u1ea1i b\u1ecf c\u00e1c r\u1ee7i ro v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t ho\u1eb7c mi\u1ec5n gi\u1ea3m thu\u1ebf kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng. \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb, \u0111\u00e2y l\u00e0 l\u1eddi c\u1ea3nh b\u00e1o v\u1ec1 vi\u1ec7c c\u1ea7n ph\u00e2n t\u00e1ch r\u00f5 r\u00e0ng gi\u1eefa ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 th\u00eam (\u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) v\u00e0 vi\u1ec7c ch\u1ec9 \u0111\u01a1n thu\u1ea7n k\u00e9o d\u00e0i th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00e1y m\u00f3c c\u0169.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 2758\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ea7u ti\u00ean ch\u1ecbu \u1ea3nh h\u01b0\u1edfng l\u00e0 c\u00e1c doanh nghi\u1ec7p FDI \u0111ang ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t. \u0110\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1eafp h\u1ebft h\u1ea1n ho\u1ea1t \u0111\u1ed9ng theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ebfp theo l\u00e0 c\u00e1c c\u00f4ng ty th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n theo t\u1eebng giai \u0111o\u1ea1n. C\u00f4ng v\u0103n 2758\/CT-CS c\u00f3 d\u1eabn chi\u1ebfu \u0111\u1ebfn <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-96-2015-TT-BTC-huong-dan-thue-thu-nhap-doanh-nghiep-tai-Nghi-dinh-12-2015-ND-CP-279331.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 96\/2015\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, cho ph\u00e9p m\u1ed9t ngo\u1ea1i l\u1ec7 nh\u1ecf v\u1ec1 \u01b0u \u0111\u00e3i khi gia h\u1ea1n d\u1ef1 \u00e1n trong th\u1eddi gian tri\u1ec3n khai c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n. Tuy nhi\u00ean, \u0111i\u1ec1u ki\u1ec7n k\u00e8m theo r\u1ea5t kh\u1eaft khe v\u00e0 y\u00eau c\u1ea7u s\u1ef1 ch\u1ee9ng minh v\u1ec1 m\u1eb7t h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt c\u0169ng nh\u01b0 v\u1ed1n gi\u1ea3i ng\u00e2n th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng ho\u1eb7c kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo C\u00f4ng v\u0103n 2758\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_5980\" aria-describedby=\"caption-attachment-5980\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5980\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-thuc-te-de-ap-dung-hoac-khong-ap-dung-uu-dai-theo-Cong-van-2758_CT-CS.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng ho\u1eb7c kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo C\u00f4ng v\u0103n 2758\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-thuc-te-de-ap-dung-hoac-khong-ap-dung-uu-dai-theo-Cong-van-2758_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-thuc-te-de-ap-dung-hoac-khong-ap-dung-uu-dai-theo-Cong-van-2758_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-thuc-te-de-ap-dung-hoac-khong-ap-dung-uu-dai-theo-Cong-van-2758_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-thuc-te-de-ap-dung-hoac-khong-ap-dung-uu-dai-theo-Cong-van-2758_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/05\/Dieu-kien-thuc-te-de-ap-dung-hoac-khong-ap-dung-uu-dai-theo-Cong-van-2758_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5980\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng ho\u1eb7c kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo C\u00f4ng v\u0103n 2758\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n soi chi\u1ebfu v\u00e0o hai m\u1ed1c \u0111i\u1ec1u ki\u1ec7n quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a m\u00ecnh khi gia h\u1ea1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i:<\/b><span style=\"font-weight: 400;\"> Khi doanh nghi\u1ec7p gia h\u1ea1n th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u00e3 k\u1ebft th\u00fac th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i (mi\u1ec5n, gi\u1ea3m ho\u1eb7c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i). Vi\u1ec7c gia h\u1ea1n n\u00e0y ch\u1ec9 mang \u00fd ngh\u0129a v\u1ec1 m\u1eb7t th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ec3 ti\u1ebfp t\u1ee5c kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng d\u1ef1 \u00e1n c\u0169.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 xem x\u00e9t \u01b0u \u0111\u00e3i:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu trong qu\u00e1 tr\u00ecnh gia h\u1ea1n, doanh nghi\u1ec7p k\u1ebft h\u1ee3p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng. Khi \u0111\u00f3, ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng s\u1ebd \u0111\u01b0\u1ee3c xem x\u00e9t h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo c\u00e1c ti\u00eau ch\u00ed t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC. L\u01b0u \u00fd r\u1eb1ng \u01b0u \u0111\u00e3i n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u1ea7n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng, kh\u00f4ng ph\u1ea3i cho to\u00e0n b\u1ed9 d\u1ef1 \u00e1n c\u0169 \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 2758\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u tr\u1ecdn v\u1eb9n b\u1ea3n ch\u1ea5t c\u1ee7a v\u1ea5n \u0111\u1ec1, doanh nghi\u1ec7p c\u1ea7n h\u1ec7 th\u1ed1ng l\u1ea1i c\u00e1c v\u0103n b\u1ea3n m\u00e0 C\u00f4ng v\u0103n 2758\/CT-CS \u0111\u00e3 tr\u00edch d\u1eabn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 91\/2014\/N\u0110-CP (Kho\u1ea3n 6 \u0110i\u1ec1u 1):<\/b><span style=\"font-weight: 400;\"> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf, \u0111\u1eb7t n\u1ec1n m\u00f3ng cho vi\u1ec7c ph\u00e2n lo\u1ea1i \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP (Kho\u1ea3n 5 \u0110i\u1ec1u 16):<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1c \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC (\u0110i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 18):<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 218, x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf cho d\u1ef1 \u00e1n \u01b0u \u0111\u00e3i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC (Kho\u1ea3n 3, Kho\u1ea3n 4 \u0110i\u1ec1u 10):<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n then ch\u1ed1t s\u1eeda \u0111\u1ed5i c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng v\u00e0 d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n, c\u0169ng l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp m\u00e0 C\u1ee5c Thu\u1ebf d\u00f9ng \u0111\u1ec3 tr\u1ea3 l\u1eddi C\u00f4ng ty Bonsen.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case Study: Ph\u00e2n t\u00edch th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty TNHH \u0110i\u1ec7n t\u1eed Bonsen<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Situation:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty Bonsen ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Khu c\u00f4ng nghi\u1ec7p \u0110\u1ea1i An, H\u1ea3i Ph\u00f2ng. D\u1ef1 \u00e1n c\u1ee7a h\u1ecd \u0111ang \u0111i v\u00e0o giai \u0111o\u1ea1n cu\u1ed1i c\u1ee7a th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng ban \u0111\u1ea7u. C\u00f4ng ty \u0111\u00e3 g\u1eedi c\u00f4ng v\u0103n h\u1ecfi v\u1ec1 vi\u1ec7c khi h\u1ecd xin gia h\u1ea1n th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c k\u00e9o d\u00e0i th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>X\u1eed l\u00fd r\u1ee7i ro:<\/b><span style=\"font-weight: 400;\"> C\u1ee5c Thu\u1ebf H\u1ea3i Ph\u00f2ng v\u00e0 C\u1ee5c Thu\u1ebf c\u1ea5p tr\u00ean \u0111\u1ec1u kh\u1eb3ng \u0111\u1ecbnh kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i cho &#8220;th\u1eddi gian gia h\u1ea1n ho\u1ea1t \u0111\u1ed9ng&#8221;. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 n\u1ebfu Bonsen ti\u1ebfp t\u1ee5c kinh doanh sau khi h\u1ebft h\u1ea1n c\u0169, h\u1ecd ph\u1ea3i n\u1ed9p thu\u1ebf theo m\u1ee9c ph\u1ed5 th\u00f4ng (th\u01b0\u1eddng l\u00e0 20%) tr\u1eeb khi h\u1ecd th\u1ef1c hi\u1ec7n m\u1ed9t \u0111\u1ee3t \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>S\u1ed1 li\u1ec7u minh h\u1ecda:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3 s\u1eed thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p l\u00e0 100 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u00e1p d\u1ee5ng sai \u01b0u \u0111\u00e3i (thu\u1ebf su\u1ea5t 10%): Thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 10 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u0111\u00fang (20%): Thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 20 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch b\u1ecb truy thu: 10 t\u1ef7 \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p (0.03%\/ng\u00e0y): Kho\u1ea3ng 1.1 t\u1ef7 \u0111\u1ed3ng cho m\u1ed7i n\u0103m ch\u1eadm n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng thi\u1ec7t h\u1ea1i t\u00e0i ch\u00ednh khi hi\u1ec3u sai C\u00f4ng v\u0103n 2758\/CT-CS l\u00e0 v\u00f4 c\u00f9ng l\u1edbn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0 quy\u1ec1n l\u1ee3i thu\u1ebf<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p ph\u00e2n bi\u1ec7t r\u00f5 c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0 quy\u1ec1n l\u1ee3i thu\u1ebf t\u01b0\u01a1ng \u1ee9ng. M\u1ed7i lo\u1ea1i h\u00ecnh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i, c\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp v\u00e0 th\u1ee7 t\u1ee5c thu\u1ebf kh\u00e1c nhau, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh trong t\u1eebng giai \u0111o\u1ea1n ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 v\u00e0 quy\u1ec1n l\u1ee3i th\u1ebf<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>New investment project<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ea7u t\u01b0 m\u1edf r\u1ed9ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Gia h\u1ea1n ho\u1ea1t \u0111\u1ed9ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u01b0u \u0111\u00e3i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ecba b\u00e0n ho\u1eb7c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u0103ng v\u1ed1n\/t\u00e0i s\u1ea3n\/c\u00f4ng su\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi gian t\u1ed3n t\u1ea1i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 (n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 (cho ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Are not<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o h\u01b0\u1edfng \u01b0u \u0111\u00e3i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo d\u00f5i ri\u00eang thu nh\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p thu\u1ebf ph\u1ed5 th\u00f4ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 96\/2015\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 96\/2015\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2758\/CT-CS<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia v\u1ec1 r\u1ee7i ro v\u00e0 gi\u1ea3i ph\u00e1p t\u1eeb C\u00f4ng v\u0103n 2758\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh, t\u00f4i nh\u1eadn th\u1ea5y m\u1ed9t sai l\u1ea7m ph\u1ed5 bi\u1ebfn: doanh nghi\u1ec7p th\u01b0\u1eddng m\u1eb7c \u0111\u1ecbnh &#8220;\u01b0u \u0111\u00e3i \u0111i k\u00e8m v\u1edbi d\u1ef1 \u00e1n&#8221;, n\u00ean h\u1ec5 d\u1ef1 \u00e1n c\u00f2n s\u1ed1ng th\u00ec \u01b0u \u0111\u00e3i c\u00f2n t\u1ed3n t\u1ea1i. \u0110\u00e2y l\u00e0 t\u01b0 duy c\u1ef1c k\u1ef3 nguy hi\u1ec3m. C\u00f4ng v\u0103n 2758\/CT-CS \u0111\u00e3 t\u00e1i kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 c\u00f3 th\u1eddi h\u1ea1n v\u00e0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u00e2ng c\u1ea5p m\u00e1y m\u00f3c nh\u1eb9 (kh\u00f4ng \u0111\u1ee7 ti\u00eau ch\u00ed \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) nh\u01b0ng v\u1eabn t\u1ef1 quy\u1ebft to\u00e1n theo thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i cho to\u00e0n b\u1ed9 doanh thu. Khi thanh tra v\u00e0o cu\u1ed9c, c\u01a1 quan thu\u1ebf s\u1ebd b\u00f3c t\u00e1ch c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y. N\u1ebfu kh\u00f4ng \u0111\u1ea1t 20 t\u1ef7 \u0111\u1ed3ng v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c kh\u00f4ng t\u0103ng nguy\u00ean gi\u00e1 20% tr\u1edf l\u00ean, to\u00e0n b\u1ed9 ph\u1ea7n thu\u1ebf t\u1ef1 \u00fd gi\u1ea3m tr\u1eeb s\u1ebd b\u1ecb truy thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m x\u1eed l\u00fd t\u1ed1i \u01b0u:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1edbc khi gia h\u1ea1n d\u1ef1 \u00e1n, h\u00e3y ki\u1ec3m tra l\u1ea1i t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 gi\u1ea3i ng\u00e2n. N\u1ebfu c\u00f3 k\u1ebf ho\u1ea1ch \u0111\u1ea7u t\u01b0 th\u00eam, h\u00e3y th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e1ch bi\u1ec7t s\u1ed5 to\u00e1n:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu c\u00f3 ph\u1ea7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i, k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp. N\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c, ph\u1ea3i ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 v\u1ed1n \u0111\u1ea7u t\u01b0, tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng g\u1ed9p chung \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho c\u1ea3 ph\u1ea7n c\u0169.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tham v\u1ea5n chuy\u00ean gia:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 gia h\u1ea1n, doanh nghi\u1ec7p n\u00ean c\u00f3 m\u1ed9t b\u00e1o c\u00e1o r\u00e0 so\u00e1t r\u1ee7i ro thu\u1ebf t\u1eeb \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c thu\u1ebf su\u1ea5t s\u1ebd \u00e1p d\u1ee5ng trong giai \u0111o\u1ea1n ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Conclude<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2758\/CT-CS l\u00e0 m\u1ed9t l\u1eddi nh\u1eafc nh\u1edf quan tr\u1ecdng v\u1ec1 t\u00ednh tu\u00e2n th\u1ee7 v\u00e0 s\u1ef1 kh\u1eaft khe c\u1ee7a ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN. Doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ee7 quan khi th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c gia h\u1ea1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 c\u1ea7n c\u00f3 s\u1ef1 chu\u1ea9n b\u1ecb k\u1ef9 l\u01b0\u1ee1ng v\u1ec1 m\u1eb7t h\u1ed3 s\u01a1 v\u00e0 ph\u01b0\u01a1ng \u00e1n h\u1ea1ch to\u00e1n. Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh r\u1ea1ch r\u00f2i gi\u1eefa gia h\u1ea1n h\u00e0nh ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0 th\u1ef1c t\u1ebf l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 b\u1ea3o v\u1ec7 l\u1ee3i \u00edch t\u00e0i ch\u00ednh b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a h\u00e0ng ngh\u00ecn doanh nghi\u1ec7p trong vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a c\u1ea5u tr\u00fac thu\u1ebf v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m, ch\u00fang t\u00f4i cung c\u1ea5p gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n v\u1ec1 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\">, gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ed1t l\u00f5i. S\u1ef1 tin t\u01b0\u1edfng c\u1ee7a kh\u00e1ch h\u00e0ng qua nhi\u1ec1u n\u0103m l\u00e0 minh ch\u1ee9ng cho ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 \u0111\u1ed9 tin c\u1eady m\u00e0 ch\u00fang t\u00f4i mang l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 2758\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u1ea1i sao C\u00f4ng v\u0103n 2758\/CT-CS l\u1ea1i t\u1eeb ch\u1ed1i \u01b0u \u0111\u00e3i khi gia h\u1ea1n d\u1ef1 \u00e1n? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tV\u00ec ph\u00e1p lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i d\u1ef1a tr\u00ean vi\u1ec7c t\u1ea1o ra n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng quy m\u00f4, kh\u00f4ng ph\u1ea3i d\u1ef1a tr\u00ean vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian kinh doanh c\u1ee7a m\u1ed9t d\u1ef1 \u00e1n c\u0169 \u0111\u00e3 h\u1ebft th\u1eddi k\u1ef3 \u01b0u \u0111\u00e3i.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p gia h\u1ea1n d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u00f3 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3 th\u1ec3, n\u1ebfu vi\u1ec7c gia h\u1ea1n n\u1eb1m trong th\u1eddi gian tri\u1ec3n khai c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n theo t\u1eebng giai \u0111o\u1ea1n \u0111\u00e3 \u0111\u0103ng k\u00fd ban \u0111\u1ea7u, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>N\u1ebfu t\u00f4i \u0111\u1ea7u t\u01b0 th\u00eam m\u00e1y m\u00f3c khi gia h\u1ea1n d\u1ef1 \u00e1n th\u00ec sao?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu m\u1ee9c \u0111\u1ea7u t\u01b0 th\u00eam \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng (v\u00ed d\u1ee5: nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n t\u0103ng \u00edt nh\u1ea5t 20 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c t\u0103ng 20% so v\u1edbi tr\u01b0\u1edbc), b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb ph\u1ea7n \u0111\u1ea7u t\u01b0 n\u00e0y.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u00f4ng v\u0103n 2758\/CT-CS c\u00f3 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ec9nh th\u00e0nh kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n gi\u1ea3i th\u00edch ph\u00e1p lu\u1eadt d\u1ef1a tr\u00ean c\u00e1c Th\u00f4ng t\u01b0, Ngh\u1ecb \u0111\u1ecbnh chung c\u1ee7a c\u1ea3 n\u01b0\u1edbc, do \u0111\u00f3 t\u00ednh ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a n\u00f3 c\u00f3 gi\u00e1 tr\u1ecb tham kh\u1ea3o v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1 tr\u00ean to\u00e0n qu\u1ed1c.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u00f4i c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 kh\u00f4ng b\u1ecb truy thu thu\u1ebf sau khi gia h\u1ea1n? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tB\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a th\u1eddi gian gia h\u1ea1n. N\u1ebfu kh\u00f4ng ch\u1eafc ch\u1eafn, h\u00e3y th\u1ef1c hi\u1ec7n c\u00f4ng v\u0103n h\u1ecfi \u00fd ki\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp nh\u01b0 c\u00e1ch C\u00f4ng ty Bonsen \u0111\u00e3 l\u00e0m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u1ea1i sao C\u00f4ng v\u0103n 2758\/CT-CS l\u1ea1i t\u1eeb ch\u1ed1i \u01b0u \u0111\u00e3i khi gia h\u1ea1n d\u1ef1 \u00e1n? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"V\u00ec ph\u00e1p lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i d\u1ef1a tr\u00ean vi\u1ec7c t\u1ea1o ra n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng quy m\u00f4, kh\u00f4ng ph\u1ea3i d\u1ef1a tr\u00ean vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian kinh doanh c\u1ee7a m\u1ed9t d\u1ef1 \u00e1n c\u0169 \u0111\u00e3 h\u1ebft th\u1eddi k\u1ef3 \u01b0u \u0111\u00e3i.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Doanh nghi\u1ec7p gia h\u1ea1n d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u00f3 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3 th\u1ec3, n\u1ebfu vi\u1ec7c gia h\u1ea1n n\u1eb1m trong th\u1eddi gian tri\u1ec3n khai c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n theo t\u1eebng giai \u0111o\u1ea1n \u0111\u00e3 \u0111\u0103ng k\u00fd ban \u0111\u1ea7u, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu t\u00f4i \u0111\u1ea7u t\u01b0 th\u00eam m\u00e1y m\u00f3c khi gia h\u1ea1n d\u1ef1 \u00e1n th\u00ec sao?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu m\u1ee9c \u0111\u1ea7u t\u01b0 th\u00eam \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng (v\u00ed d\u1ee5: nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n t\u0103ng \u00edt nh\u1ea5t 20 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c t\u0103ng 20% so v\u1edbi tr\u01b0\u1edbc), b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb ph\u1ea7n \u0111\u1ea7u t\u01b0 n\u00e0y.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"C\u00f4ng v\u0103n 2758\/CT-CS c\u00f3 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c t\u1ec9nh th\u00e0nh kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"\u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n gi\u1ea3i th\u00edch ph\u00e1p lu\u1eadt d\u1ef1a tr\u00ean c\u00e1c Th\u00f4ng t\u01b0, Ngh\u1ecb \u0111\u1ecbnh chung c\u1ee7a c\u1ea3 n\u01b0\u1edbc, do \u0111\u00f3 t\u00ednh ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a n\u00f3 c\u00f3 gi\u00e1 tr\u1ecb tham kh\u1ea3o v\u00e0 \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u01b0\u01a1ng t\u1ef1 tr\u00ean to\u00e0n qu\u1ed1c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 kh\u00f4ng b\u1ecb truy thu thu\u1ebf sau khi gia h\u1ea1n? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a th\u1eddi gian gia h\u1ea1n. N\u1ebfu kh\u00f4ng ch\u1eafc ch\u1eafn, h\u00e3y th\u1ef1c hi\u1ec7n c\u00f4ng v\u0103n h\u1ecfi \u00fd ki\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp nh\u01b0 c\u00e1ch C\u00f4ng ty Bonsen \u0111\u00e3 l\u00e0m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 2758\/CT-CS l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 29\/04\/2026 nh\u1eb1m th\u00e1o g\u1ee1 v\u01b0\u1edbng m\u1eafc cho doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) trong tr\u01b0\u1eddng h\u1ee3p gia h\u1ea1n th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. Trong b\u1ed1i c\u1ea3nh nhi\u1ec1u doanh nghi\u1ec7p [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5979,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,3],"tags":[],"class_list":["post-5978","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-tndn"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5978","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=5978"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5978\/revisions"}],"predecessor-version":[{"id":5983,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5978\/revisions\/5983"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5979"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5978"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5978"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5978"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}